a. Issued 900 shares of $3 par common stock for cash of $22,000. b. Issued 5,200 shares of $3 par common stock for a building with a fair market value of $96,000. c. Purchased new truck with a fair market value of $34,000. Financed it 100% with a long-term note d. Retired short-term notes of $21,000 by issuing 2,500 shares of $3 par common stock e. Paid long-term note of $11,000 to Bank of Tallahassee. Issued new long-term note of $18,000 to Bank of Trust